Spam me , please

Dear Friend, I write you this email in my capacity as the Accountant General Contract Payment Officer (A.G.C.P.O) of Nigeria. This Office is saddled with the responsibility of paying foreign contractors the debt they are been owed by my country. I am writing you this email to make you an offer, to stand in as a foreign contractor who executed a contract worth $140,470,000 USD. I await your urgent reply if you are interested. Dr Collins Brown Accountant General Contract Payment Officer